PROCEDURE AND ADMINISTRATION

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. INCOME TAXES
  5. PROCEDURE AND ADMINISTRATION

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Section
36 §5260

Examination of return (REPEALED)

Section
36 §5261

Assessment final if no protest (REPEALED)

Section
36 §5262

Protest by taxpayer (REPEALED)

Section
36 §5263

Notice of determination after protest (REPEALED)

Section
36 §5264

Action of assessor final (REPEALED)

Section
36 §5265

Burden of proof in proceedings before the assessor

Section
36 §5266

Evidence of related federal determination (REPEALED)

Section
36 §5267

Mathematical error (REPEALED)

Section
36 §5268

Waiver of restriction

Section
36 §5269

Assessment of tax (REPEALED)

Section
36 §5270

Limitations on assessment

Section
36 §5271

Recovery of erroneous refund (REPEALED)

Section
36 §5272

Interest on underpayments (REPEALED)

Section
36 §5273

Failure to file tax returns (REPEALED)

Section
36 §5274

Failure to pay tax (REPEALED)

Section
36 §5274-A

Penalty

Section
36 §5275

False information with respect to withholding allowance (REPEALED)

Section
36 §5276

Authority to make credits or refunds

Section
36 §5276-A

Setoff of debts against refunds (REPEALED)

Section
36 §5277

Abatements (REPEALED)

Section
36 §5278

Limitations on credit or refund

Section
36 §5279

Interest on overpayment

Section
36 §5280

Refund claim

Section
36 §5281

Notice of denial (REPEALED)

Section
36 §5282

Refund claim deemed denied

Section
36 §5283

Designation by resident individuals (REPEALED)

Section
36 §5283-A

Voluntary contribution through checkoffs

Section
36 §5284

Nongame wildlife voluntary checkoff

Section
36 §5284-A

Companion animal sterilization voluntary checkoff

Section
36 §5285

Maine Children's Trust Incorporated; checkoff

Section
36 §5285-A

Bone Marrow Screening Fund checkoff (REPEALED)

Section
36 §5286

Contribution to Maine Clean Election Fund; voluntary checkoff

Section
36 §5287

Liability of certain spouses

Section
36 §5288

Maine Military Family Relief Fund voluntary checkoff (REPEALED)

Section
36 §5288-A

Maine Military Family Relief Fund voluntary checkoff

Section
36 §5289

Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff

Section
36 §5290

Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)

Section
36 §5291

Maine Public Library Fund; voluntary checkoff

Section
36 §5292

Maine Children's Cancer Research Fund; voluntary checkoff

Section
36 §5293

Emergency food assistance program; voluntary checkoff